Where is Public Sector Auditing: A Comparative Analysis

Ferry, Laurence; Ruggiero, Pasquale; Midgley, Henry

Abstract

This chapter summarises the analysis of the preceding chapters. Whilst different countries use different models for their audit, some continuities do emerge. The audit explosion has led to the advance of both financial and performance audit. Inspection however remains an infrequent feature of the audit landscape. Many countries have a localised system of local audit in which the role and influence of audit is variable. Furthermore, the audit of local government lacks a clear democratic role at the moment.

Citation

Ferry, L., Ruggiero, P., & Midgley, H. (2022). Where is Public Sector Auditing: A Comparative Analysis. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (149-159). Emerald. https://doi.org/10.1108/978-1-80117-085-720221016

• Online Publication Date: Jun 15, 2022
• Publication Date: Jun 15, 2022
• Deposit Date: May 23, 2022
• Publicly Available Date: Jun 15, 2022
• Publisher: Emerald
• Pages: 149-159
• Series Title: Emerald Studies in Public Service Accounting and Accountability
• Book Title: Auditing Practices in Local Governments: An International Comparison
• Chapter Number: 16
• ISBN: 9781801170864
• DOI: https://doi.org/10.1108/978-1-80117-085-720221016
• Public URL: https://durham-repository.worktribe.com/output/1645174
• Contract Date: Feb 28, 2022